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/ BQ GIAO DVC VA DAO Tl) O TRifliNG Dl) I HQC KINH Tf TP.H6 CHl MINH NGUYEN DlJY THANH I ? I A A ? CAC GIAI PHAP NANG CAO HIEU QUA • THVC HI eN LU~T THUE GIA TRI GIA TANG TREN f>IA BAN TP.H6 CHi MINH • Chuy~n nganh: TAl CHfNH LUU TH6NG TitN ret VA TIN DVNG Ma s6: 5.02.09 LU~N VAN TH~C Si KINH TE Ngu'Oi htiong din khoa hqc: TS PH~M VAN NANG TP HCM, 2002 ··'' GDP cua Vi~t Nam khoang 380.000 ty, trU' di ph~n gia tr! ttl' nang nghi~p (chi~m 25% GDP, khoang 95.000 tY d&ng ), trlt' di gia tr! cac hang hoa djch Vl;t tlm9c di~n chju tlme' tieu th\1 d~c bi~t, trU' di gia trj cac ho~t dQng tfnh vao GDP nhttng khang chju thu~ gia trj gia tang\ khoang 150.000 ty d6ng Nhrr v~y, vdi thue' sua't bmh quan 10%, ta se thu dli~c khoang 15.000 ty ddng (thu~ gia tr~ gia tiing hlmg nh~p kh'u coi nhu' d\n bhng vdi phftn thu~ gia tq gia tang hoan l~i cho xua't khiu) Nam 2001 t5ng thu ngan sach d!a phrrdng toan ph6 la 16.300 tY c6 3.507 tY thu ttl' thu~ GTGT nu'dc.Chiffig to thu tU' thue' GTGT n()i dja t~i ph6 Hd Chi Minh c6 rhQt vi tri quan trng t5ng thu ngan sach Thue' GTGT drr~c ap d\mg vao Vi~t nam r!t mdi me,trong qua trlnh tri~n khai thljc hi~n da g_~P khang it kh6 khan vu'6ng m~c.Trong d6 c6 nguy~n nhan xay dl)llg Lu~t thue' thie'u tinh h~ th6ng Thanh ph6 H6 CW Minh la phO'ldn,dan cu' dang la dftu m6i kinh doanh cling nhu' la trung tam to{m thu'dng m~i cua ca nu'6c,cfing la ndi phat sinh, t~p trung nhll'ng vffn d~ nh~y cam v~ cWnh sach chii tru'dng cua Bang va Nha nu'dc.B~c bi~t Ia v[n d~ cWnh sach thu€ GTGT Trang nhung di~u ki~n nhfft d!nh ,tac gia ch9n d~ tai:Cdc gidi plutp nbng coo ltieu gulz tlt~tc hien LulU thui GTGT tren tli(l ban phiJ'Hb Chi Minh O'i tu'I TP H6 CID MINH 28 2;2 TINH HINH TRI:aN KHAI LU! T THUE GTGT T~N DfA BAN TP HO CHI l\.1INH " , 31 ~ •• 2.2.1 Tinb blnh tri~ khai tbi di~m tbue' GTGT giai do~m1993-1997 31 2.2.2 Tinb hlrih tri~n khai va thtfc hi~n Lu~t tbue' GTGT tO' 1997 de'n cu& TpH~M ·············~·······················•···································· 32 2.2.2.1 Tfl chU'c be) may qmln ly thu 32 2.2.2.2 D6i mdi qui trlnh hanh thu 32 2.2.2.3 Thtfc hi~n cfing tac tuy~n truy~n ,hu'dng d§n 33 2.2.2.4 Tri~n khai cfing tac tin hQc 34 2.2.2.5 Thlfc hi~n ch1nh sach hoan thuG 35 2.2.2.6 Thlfc hi~n chfnh sach u'U diii thu6 35 2.2.2.7 Ki~m tra thuG, ki~m tra chOng thit tlm 36 2.2.2.8 Cfing tac dao t~o b6i du'tlng 37 2.3 NHO'NG TAC D()NG TICH Cl)C CUA VI:(tC THljC HI:¢N THUE GTGT 37 2.3.1 Tho ngiin s8cl1 Iill8 nlillc , a ••••••••• 37 2.3.2 Tac d{)ng d€n san xua't kinh doanh 38 2.3.2.1 Khuy6n khfch l~p DN phat tri~n sx-kd 39 2.3.2.2 G6p phftn djnh gia ca 39 2.3.2.3 Tang cu'ong tinh chip hanh Luijt tlmG 40 2.4 NHO'NG NIRJng phai n(}p thu€ GTGT (J khfiu xufi't khfiu rna du'~ hoan toan s6 thul GTGT d~u vao lam tang kha nang c~nh tranh ciia hang xuA't khd'u tr~n thi trn'Cing qu6c te 1.1.4 DI~U KI~NCAN TIDfiT D:tf AP Dl)NG nru:fi GTGT 1.1.4.1 Y~u ciu d6i v8i chlnh sach thu~ Chfnh sach thut phai dam bao ngu6n thu ldn va 6n dtnh cho ngi\n sach MU'c huy d()ng thu€ phai phu hng hTNT I ~ ~·J]~: N_~~~ dan_g ~-y BK aJ+ so I) ~ · PHONG i hoan tbuE quyet tolin thul, t[nh so • b'nh , h d aeu"t.c , trrn _ ho SO'JDJen •• quyc"'t g1am, toa~ hoan thue ·H Ho~thuJ · · 14 N~n va xir ly b6 sa mien giam, -.-.-. l~a Nh~.n !J-6 scr mien] · _ · an djnb tbuc jQD pbat HC .r · · 'lla:,N_h~n T.bao thue ta ph KH, · ky, girl Hehinh • 11: -Gill 1tho~g bao · thue - Giri Ienh I • Nqpthue· Nb~n ·I ! ! 4K"'! · -.-r• 1cm tra SO' b"Q ; terkhai, Bke · va n ~n ma so " TH.U 2b Kiem ! tra dang ky tbue k'th ~ II•1., D"ang h Y ue •• ·fPHbNd Qi,-J i i, J chi tit C~c tbue (SO D6 ·' ~ ~-'-·· 1"' ph~ng• 18 Kiem_ tra f>TNT,I~p Baen ban ki~m tra L~p DS t6ng hgp · , k/qua k/tra I i -:- -:-_ _: .: : _~ ~~= : -~=- !.1.· J ~ ;.' (SO DO SO 2) QUY TRINH XULY TO KHAI t THANH TOAN THUE DTNT PHONG L~p tO' :;.:H~C:;.:,;H~IN: ;.H!.!; khai va bang ke hoa r-Q~ THU l2a P KH-KT-TK If3 ,2 K.tra tO' lfkhai / - · Nhan Bang ke ~tO' khai~ -7 r PHONG l!Phat hi~n loJ DS DTNT I kho.ng nop · boac · n(>p ch~m tO' khai ~~ khai, b.~e /-'To khai ~h~~- tO' ~.h~ jba.ng ke • :: ' ; • ' r V · f{; -[L 7/ t ! I/_ T K.BACI NG.HANG · h~n tie~ N 10 thue, xac nh~n vao GNT l - ~ I t'r /~ ph~t ph~t /l:~nh thu / t ngo v~ Tkh ar, · Bk.e ~ 12a Ky QD phat h/chinh , / / GNT co /_ _ _ _ _ ~,' x/nh~ ~/ / I~rih thu / I // : V j Kyo Lenh thu ~ I I ' 16.Nhap ket qua kiem tra · nghi van > ''\_ Tk.h Bkv_e ) al, e Lijp ke I~I tra ' / I 15 ~~~~-~K~ ~;~~ /os nghi I ' t / v;n v U· ~-·_ _ _ _ _ • t• Jet~~ rife 1ep f>TNT 1- L~p bien / - 17.-L~p s6,bao cao KT - TK - KH ' DS DTNT lho~ch ki€m b~~ th~e • Ir DTNT c6 nghi van I ve ke khai thue / / II LANH DAO / · l, Nh~p Nh~p ph~t ~ 1/QD p~/ // ~, 14 - • Nh.~n Th tm ngh1 ~ I ~?,P ti~n, 1/'• '! > 16.L~p Bke,· ;os t_o L1IU ~ · Tkh· khar;a101 31 Lgm I · /.T,(] kh ar·1o···~// 14b • G"m· va5· Nh an, stra !'"/ 4a Nhitn tO' f~, lm tO' khai va nhan lai kh 1::: d"' /DSkhO 7A I>ieu chinh thue gi'ri CQ thue Th khru · · · 01 ' e · I ng TNDN t • (th di~u chinh; tO' khai loi - ngh! DTNT L nQp TK I TK d/ h~mhnQp eo 1, • ~ c In) 9.-Nh~n thong · ··.: t stra bao thuc ;, : 8c• Gi'ri :: An~ d' h · ; th t8a Tinh nQ', tinh ' ~ , i' ,.: !D so Uc:; I h • • Viet g!ay TB ume TB thue thue + ph~t an dinh · t ue ~ha1 ~Qp n(>p cho f>TNT _ h/chinh v -' In thong ben vao KB "-In QD / 11 g1ay nQp QD phat 12b gi'ri ~ r8b Ky TB /TBao thu~// Itien tir Kho bac ' ·-z · J/ · T ~ l~nh thu, i thue theo V 112-Ph~t n(>p cht!m, I GNT va GNT c6 QD uy q u y e n /1 hanh I tie"Jn thul! xfnh~ KB l rchinh.L~p l~nh thu , ' /:'' 13 In da n h saC , h / L / don P THANH, KrEM TRA kb~.? ket qua Iem tra /r-D-S-tO-ng~{/! -_! ~P DS hgp _kt!t I !t~?g h?P qkfi I ,tra ~ · · ket qua KT {SO QUY TRINH XO.L"\' HOAN THUE r ···-DTNT - :· - -··, L~p gm ho I SC1 xin ·· -~-~ l PHONG-I-fc- -, hoim ;··- - ····- -·- / Ho scr ~ / / hoii.n thue" /-·· ,: -·· ··· ·- -··· : ; thue j6b.Nh~n Qf) J LANH"f)AO 1y;:; Q_£> ~o~m L da ky ~- _Lf!.p tO' trinh j -' , /chtl'ng til' lanh d~o ~~ · ,_, ~r 6-.~I a-~p_D _ SD_T_N-_T .1 /'Ti,:irlnh, ~ _ / / - hoan thuc r- : TRA, K.TRA .- ·-;' I , duQ'c hoan thue da / ' · fp~TH1\-NH iduy~t 19.!4p Ds cln j _ · ~ -1~-kltra hoiin thu6 /' D/sa ch DT can / t-/1 · • I r, ~l C!J SCJ / · - - - - · flo.Kitra tn!c i fifp te;ti Co' S(f, 1- L~p bien _bim 12 Lw ho c.-r~ quyet d!nh o>V' hoan, bien ban ki" i so· xin giam l
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